S.L. 123.191 Art. 7Acceptance or rejection of the complaint. Cap. 372. Cap. 372. Cap. 372.

(1) The Commissioner shall take a decision on the acceptance or rejection of the complaint within six (6) months of the receipt thereof or within six (6) months of the receipt of the information referred to in regulation 5(1)(f), whichever is later. The Commissioner shall inform the affected person and the competent authorities of the other Member States concerned of his decision without delay.

(2) The Commissioner may decide to reject a complaint within the period provided for in sub-regulation (1) if:

(a) the complaint lacks information required under regulation 5, (including any information requested under regulation 5(1)(f) that was not submitted within the deadline specified in regulation 5(3));

(b) there is no question in dispute; or

(c) the complaint was not submitted within the three

(3) year period set out in regulation 4(3).

(3) When informing the affected person of a decision to reject a complaint in accordance with the provisions of sub-regulation (1), the Commissioner shall provide the general reasons for the rejection.

(4) Where the competent authorities of all the Member States concerned have rejected the complaint, the affected person shall have the same right to appeal from the decision of the Commissioner rejecting the complaint as if the Commissioner’s decision were an assessment issued under the Income Tax Management Act and as if the

Commissioner has refused an objection to an assessment duly filed by the affected person, and the relevant provisions of the Income Tax

Management Act relating to appeals shall apply mutatis mutandis:

Provided that the time within which an appeal may be made in accordance with article 35(1) of the Income Tax Management Act shall run from the date on which the affected person has been notified of the decision to reject the complaint by the competent authorities of all the Member States concerned.

(5) An affected person who exercises the appeal right referred to in sub-regulation (4) or an appeal right under the national law of any other Member State concerned shall be barred from making a request under regulation 11(1)(a):

(a) while the decision is still under appeal according to the provisions of the national law of any of the Member States concerned; MECHANISMS DIRECTIVE IMPLEMENTATION

(b) where the rejection decision can still be further appealed under the appeal procedure of any of the Member States concerned; or

(c) when a rejection decision has been confirmed under the appeal procedure in sub-paragraph (5)(a) but it is not possible to derogate from the decision of the relevant court or other judicial bodies in any one (1) of the Member States concerned.

(6) Where an appeal right referred to in sub-regulation (4) has been exercised, the decision of the relevant court or other judicial body shall be considered for the purposes of regulation 11(1)(a).

(7) Where the Commissioner has not taken a decision on the complaint within the time provided for in sub-regulation (1), the complaint shall be deemed to be accepted by the Commissioner.